Zdanění příjmů fyzických osob v kontextu příjmů plynoucí ze zdrojů v zahraničí

Abstract

The diploma thesis deals with personal income tax in the context of income from foreign sources. The main objective of this work is to analyse method of personal income taxation which derives both domestic and foreign income from various economic activities and different countries. The thesis contains two theoretical parts and one practical part. The first theoretical part characterizes the basic principles of personal income tax, and the second theoretical part focuses on the legal regulation of international personal income taxation, especially measures to prevent double taxation of income. In the practical part, theoretical knowledge from the previous two chapters is applied using model examples. In the beginning of this chapter there are examples focused on determining the tax residency of taxpayer. The following are examples of individual methods for preventing double taxation of income. The conclusion of the practical chapter is devoted to the calculation of the tax liability from the worldwide income of the model taxpayer, including proposals for tax optimization.